Seán Kyne (Galway West, Fine Gael)
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201. To ask the Minister for Finance if the policy of charging vehicle registration tax on vehicles procured by mountain rescue teams is a national or EU one; and if he will make a statement on the matter. [38271/14]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that vehicle registration tax (VRT) is a domestic tax provided for in legislation under Section 132(1) of the Finance Act, 1992 (as amended) and that vehicles are classified for VRT purposes on the basis of type rather than use. 

Section 130 of the Finance Act 1992 (as amended by Section 102 of the Finance Act 2010) provided for the introduction, from 1 January 2011, of a revised classification system for VRT purposes. This system reflects the categories used for classification of vehicles under various EC Directives. Passenger Vehicles (EU Category M) and Commercial Vehicles (EU Category N) are classified based on the specifications of these vehicle types, in particular the number of seats and their goods carrying capacity.

Further details of the EU Classification of vehicles and corresponding VRT categories can be accessed on the Revenue website at the following link:

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